YELLOW SHEET
Office of the State Auditor of Missouri
Claire McCaskill
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YELLOW SHEET Office of the State Auditor of Missouri |
Report No. 2004-67
September 9, 2004
IMPORTANT: The Missouri State Auditor is required by state law to conduct audits once every 4 years in counties, like Oregon, that do not have a county auditor. In addition to a financial and compliance audit of various county operating funds, the State Auditor's statutory audit covers additional areas of county operations, as well as the elected county officials, as required by Missouri's Constitution
This audit of Oregon County included additional areas of county operations, as well as the elected county officials. The following concerns were noted as part of the audit:
The county has not taken action on mid-term salary increases given to the Associate County Commissioners in 1999. On May 15, 2001 the Missouri Supreme Court handed down an opinion that challenged the validity of Section 50.333.13, RSMo, which allowed county salary commissions in 1997 to provide mid-term salary increases for associate county commissioners. The Supreme Court held this section of law violated Article VII, Section 13 of the Missouri Constitution, which specifically prohibits an increase in compensation for state, county and municipal officers during the term of office. The County Commission responded that they were complying with the law when accepting these raises.
Some fixed assets were not included on the fixed asset listing, property tags are not placed upon all fixed asset items, and the County Clerk does not maintain the fixed asset records in a manner that balances can be reconciled from period to period. In addition, the County Clerk does not maintain an account book with the County Collector as required by state law and controls over property tax additions and abatements are not adequate. Also, the published financial statement did not include the financial activity of some funds as required.
Concerns with the Health Center's records and procedures include receipts are not deposited timely, fixed assets records are not adequate, and procedures are not adequate to monitor budgeted and actual expenditures. In addition, timesheets are not signed by employees and the approval of employees' timesheets is not documented.
The audit also suggested improvements in controls and procedures of the Circuit Clerk, Associate and Probate Division, Ex Officio Recorder of Deeds, Sheriff, and the Senate Bill 40 Board.
Missouri State Auditor's Office
moaudit@auditor.mo.gov